The tariff classification of PROCESS CHEESE SPREADS fromWest Germany.
Issued August 31, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9904.10.51, 0406.30.6045
Product description
Besides flavoring, these spreads contain other dairy products, emulsifying salts, and, as principal ingredients, three natural cheeses,--namely, Emmentaler (28 percent by weight), Cheddar (17 percent), and Gouda (11 percent) cheeses. Finally, these PROCESS CHEESE SPREADS are said to have a fat content, in the dry matter, of 45 percent and a moisture content of about 54 percent.
CBP rationale
The applicable subheading for these PROCESS CHEESE SPREADS will be 0406.30.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powdered:.
Full text
NY 855835 August 31, 1990 CLA-2-04:S:N:N1:229 CATEGORY: Classification TARIFF NO.: 0406.30.6045 (9904.10.51) Mr. George Bucica, President I.C.M., Inc. 712 N. 77 Sunshine Strip, Suite 9A Harlingen, TX 78550 RE: The tariff classification of PROCESS CHEESE SPREADS from West Germany. Dear Mr. Bucica: In your letter dated July 10, 1990, you requested a tariff classification ruling for Process cheeses produced by Grunland Kase in West Germany. The products in question are small, retail size packages of PROCESS CHEESE SPREADS flavored with herbs, spices, and other materials. Each package consists of a small wheel of cheese, approximately 5.5 centimeters in diameter and 3.5 centimeters in height, with a net weight of 100 grams (about 3.5 ounces). The individual cheeses, wrapped in gold foil, are enclosed in small paperboard boxes, slightly rounded and open on two sides, which bear the brand name, ingredients listing, country of origin marking, and other pertinent labeling information. These boxes are coded in different colors, according to the flavoring ingredients employed. Samples of the following cheeses were submitted: Cheese Spread with chives, Cheese Spread with mixed peppers, Cheese Spread with mushrooms, Cheese Spread with walnuts, Cheese spread with onion, Cheese Spread with peppers, dill, cucumber, and tomato (Pikador), Cheese Spread with shrimp, and Cheese Spread with chives. Besides flavoring, these spreads contain other dairy products, emulsifying salts, and, as principal ingredients, three natural cheeses,--namely, Emmentaler (28 percent by weight), Cheddar (17 percent), and Gouda (11 percent) cheeses. Finally, these PROCESS CHEESE SPREADS are said to have a fat content, in the dry matter, of 45 percent and a moisture content of about 54 percent. The applicable subheading for these PROCESS CHEESE SPREADS will be 0406.30.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for Processed (process) cheese, not grated or powdered:...Other, including mixtures of the above:...Other...Containing or processed from Swiss, Emmentaler or Gruyere-process cheeses. The rate of duty will be 10 percent ad valorem. Articles classifiable in HTS subheading 0406.30.6045 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.51, which limits the amount of such cheese which may be imported from the European Economic Community to an annual quota quantity of 3,625,000 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is entered for consumption into the United States. Questions regarding licensing procedures and applications for license to import cheese subject to quota should be addressed to: Head, Dairy and Import Group Dairy, Livestock and Poultry Division Foreign Agricultural Service U.S. Department of Agriculture Washington, D.C. 20250 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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